台灣地區會計師事務所智慧資本對服務績效影響之研究

Abstract

台灣地區會計師事務所之人員流動率居高不下，在人力密集的產業中，高離職率將使人力資本的風險提高，進而影響其服務績效。本研究旨在探討智慧資本中組織資本在人力資本與顧客資本間的中介效果，認為經由組織資本的建立，可降低台灣地區會計師事務所中因人員流動所造成的人力資本不確定性。本研究以問卷的方式蒐集109位目前任職於台灣地區會計師事務所專業審計人員之資料，以因素分析及結構方程模型分析樣本中人力資本、組織資本及顧客資本與服務績效間之關聯性，研究結果顯示，組織資本對於人力資本及顧客資本之中介效果為完全中介、顧客資本則部分中介組織資本及服務績效，綜合上述關係可證實組織資本之重要性，人力資本若經由組織資本進而影響顧客資本成立時，人力資本將透過組織資本對顧客資本產生影響。

Title: The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm

The turnover rate of certified public accountant firms in Taiwan is staying at the top. In high labor intensive industry, high turnover rate would enhance the risk of the human capital; furthermore, it would influence their service performance. The survey mainly discusses the mediating effect between customer capital and organization capital which is under intellectual capital. From former reference, it believes that the establishment of organization capital can decrease the uncertainty of human capital of the certified public accounting firms in Taiwan because of the staff mobility. In the research, we use questionnaires to collect from 109 vocational auditors who are in office in Taiwan’s C.P.A. firms. Make good use of factor analysis and Structural Equation Modeling analysis to analyze the relationship of human capital, organization capital, customer capital and service performance with these samples. The research reveals that the mediating effect of organization capital between human capital and customer capital are complete mediation; besides customer capital is partial mediation between organization capital and service performance. To sum up, we can confirm the significance of organization capital. If human capital can affect customer capital through organization capital, human capital will using organization capital to influence customer capital.